No. 34-11, November 2017
Index
- Administration, Committees Issue Tax Reform Framework
- Foreign Foundation Ruled to Not Have Excess Business Holdings
- Government Entity Corner
- IRS Concocts New Basis for Revocation: “Sharp Business Practices”
- IRS Publishes Data on Individuals' Noncash Gifts in 2014
- IRS Publishes Updated Private Foundation Equivalency Rules
- Non‐Social Welfare Organization Corner
- NY Times Analysis: Affirmative Action Programs Failing
- Other Developments
- Other Recent IRS Private Letter Rulings
- Sponsoring Organization Ruled to Provide DAF Gift Substantiation
- Tax Court Again Uses Merger Clause to Find Adequate Substantiation